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TMI Blog2009 (5) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... nto India for breaking. 2. Shri V. Sridharan, learned advocate on behalf of one of the appellants, submitted that the dispute is limited to fuel oil and fuel in bunker which are used for running the ship and when the ship was purchased for breaking, the intention was to purchase the ship for breaking and there was no question of purchasing the fuel as such. Hence, it is unfair to classify the fuel separately. Further, he, while fairly agreed that there are already decisions holding that the fuel and fuel oil contained in bunker and engine room are to be classified separately. He submits that tank in the engine room is directly connected to the engine and there would be hardly any fuel in the engine as such. Therefore, the decision that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication from the Board regarding classification, which was issued vide Circular No. 37/96, dated 3-7-1996. He submits that this circular cannot have retrospective effect. He also submits that no interest can be levied on the differential duty involved in view of the fact that interest on provisional assessment was introduced w.e.f. 2006 only. The advocate representing other appellants adopted the arguments of Shri V. Sridharan. However, in respect of Appeal No. C/1268 of M/s. Ghasiram Gokalchan Ship Breaking Yard, it was submitted that the quantity of Turbine oil was taken wrongly as 1200 Kilo ltrs. which was pointed out in 1996 itself by the appellant. According to him, this was an error in mentioning the quantity which should have been 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the engine. Even expert opinion of the naval architect also shows that all the tanks are connected to consumer point. Therefore, there is no scope for assessing fuel contained in the engine room tank as a part of the ship. A claim was made by the advocate that there was no provisional assessment in view of the fact that there was no formal order. Learned Jt. CDR submits that in all the cases, Bills of Entry have a stamp of provisional assessment and the appellants have executed the bond and it is a settled law that provisional assessment for one purpose is provisional for all purposes. She also submits that Section 18 empowers the officer to make further enquiry which includes reference to Board or awaiting the decision of Board. She submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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